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How Czech Companies Comply with IAS 36 Disclosure Requirements

In: Regulation of Finance and Accounting

Author

Listed:
  • Pavel Huňáček

    (Prague University of Economics and Business)

Abstract

This article examines the extent to which the disclosure requirements of IAS 36 Impairment of Assets are fulfilled. Apart from the mandatory disclosure, the analysis also includes an assessment of the potential impact on market liquidity and investment decisions of mainly smaller investors. The analysed data relate to publicly traded companies on the Prague Stock Exchange during the period 2015–2017 and cover impairment information on goodwill, property, plant, equipment and investments in subsidiaries. The results of the investigation confirmed the continuing historically observed non-compliance with information obligations and identified this deficiency as one of the causes of the underdevelopment of the securities market.

Suggested Citation

  • Pavel Huňáček, 2022. "How Czech Companies Comply with IAS 36 Disclosure Requirements," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Regulation of Finance and Accounting, chapter 0, pages 233-241, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-99873-8_18
    DOI: 10.1007/978-3-030-99873-8_18
    as

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